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https://files.ifrssystem.com/PFS/GoingConcern.pdf
consolidated entity. Management are confident of gaining shareholder support in relation to this matter. A fundamental component of the ability to continue as a going concern is the consolidated entity’s ability to raise capital as required. On 20 August 2018, the consolidated entity announced a pro-rata renounceable entitlement offer
https://www.accaglobal.com/us/en/student/exam-support-resources/fundamentals-exams-study-resources/f8/technical-articles/going-concern.html
It is essential that candidates preparing for the Paper F8 exam understand the respective responsibilities of auditors and management regarding going concern. This article discusses these responsibilities, as well as the indicators that could highlight where an entity may not be a going concern, and the reporting aspects relating to going concern
https://www.accountingweb.co.uk/any-answers/going-concern-note
"These accounts have been prepared on the going concern basis, on the understanding that the directors and shareholders will continue to financially support the company during this uncertain period." I just want to check I am not exposing the directors/shareholders to any liability personally should the company go into liquidation.
https://home.kpmg/content/dam/kpmg/sg/pdf/2016/08/SG-Issue55-sep2016.pdf
going concern and whether the use of the going concern basis of accounting is appropriate as well as disclosing, if applicable, matters relating to going concern ... to be in a loss making position but there is proven evidence of support from the shareholders, no Material Uncertainty exists; however, disclosure of the ongoing support
https://isca.org.sg/media/777078/ssa-570-revised-july-2015.pdf
SSA 570 (Revised) Going Concern SSA 570, Going Concern superseded SSA 570 of the same title in September 2009. This SSA is revised in July 2015 and is effective for audits of financial statements for periods ending on or after 15 December 2016. Singapore Standard on Auditing (SSA) 570 (Revised), Going Concern is
https://www.fma.govt.nz/assets/Reports/140630-going-concern-disclosures-in-financial-statements-2014.pdf
Going Concern disclosures in financial statements June 2014 . 2 ... Good examples would be circumstances where ongoing shareholder or bank financial support are a necessary condition for the going concern assumption and ... Suggested solutions in the disclosures to support the going concern assumption without
https://www.pwc.com/ee/et/home/Kinnituskirjad/Comfort_letter_inglise_keeles.docx
[the name of the parent company] is willing to provide immediate financial support to [the name of the subsidiary] in case of its financial difficulties provided that the Company’s Management Board has submitted a reasoned application for that purpose, and if necessary, invest additional funds essential to ensure that the [the name of the ...
https://57slang.wordpress.com/2006/09/28/letter-of-financial-support/
Sep 28, 2006 · Letter Of Financial Support One major role of the external auditor is to ensure a true and fair of the financial statements. In line with this, is the going concern concept whereby it is critical that the continuing “survival” of the company be confirmed particularly if it has very high current ratio, gearing ratio and amount owing to its ...
https://www.mia.org.my/v2/downloads/ppt/auditing/publications/2009/10/15/MIA_Letter_of_Financial_Support.pdf
maintain financial support with related and third parties and assessing the financial ability of such parties to provide funds is one of the audit procedures that may be performed when events or conditions are identified which may cast significant doubt on the entity’s ability to continue as a going concern. The letter of financial support is ...
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